**REGISTERED CHARITY NUMBER: 300064** 

## **REPORT OF THE TRUSTEES AND** 

**UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025** 

## **FOR** 

## **SHEFFORD TOWN MEMORIAL ASSOCIATION** 

TC Group 31 High View Close Hamilton Office Park Leicester Leicestershire LE4 9LJ 



**SHEFFORD TOWN MEMORIAL ASSOCIATION CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025** 


**----- Start of picture text -----**<br>
Page<br>Report of the Trustees   1 to 2<br>Independent Examiner's Report   3<br>Statement of Financial Activities   4<br>Balance Sheet   5<br>Notes to the Financial Statements   6 to 14<br>Detailed Statement of Financial Activities   15 to 16<br>**----- End of picture text -----**<br>




**SHEFFORD TOWN MEMORIAL ASSOCIATION** 

**REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025** 

The trustees present their report with the financial statements of the charity for the year ended 31 December 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). 

## **OBJECTIVES AND ACTIVITIES** 

## **Significant activities and achievements** 

During the year the Association has maintained its place in the local community for the benefit of the public by encouraging such regular activities as bowls, cricket, junior football, children's play (in a play area),  snooker, keep fit, carpet bowls and art clubs. 

The main hall and function room are hired out for wedding receptions, parties, quizzes, music, meetings, yoga, keep fit, karate, self-help activities etc. 

Membership for 2025 was 312 (previous year 296). 

## **Public benefit reporting** 

The trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning future activities. In particular the trustees consider how planned activities will contribute to the aims and objectives that have been set. 

## **ACHIEVEMENTS AND PERFORMANCE** 

The trustees have continued to obtain support grants where possible to limit any ongoing impact resulting from COVID-19. The trustees have also reviewed and controlled costs in order to ensure reserves are well maintained. 

The current year results show a surplus of £3,057 (2024: £5,815). 

## **FINANCIAL REVIEW** 

## **Principal funding sources** 

The Association's income includes rental income received from investment properties, comprising of offices and residential. These are included in the financial statements at open market value. 

## **Reserves policy** 

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level to ensure that in the event of a significant drop in funding they will be able to continue the charity's current activities for a twelve month period. 

## **Going concern** 

The trustees believe the going concern assumption to still be appropriate. 

## **STRUCTURE, GOVERNANCE AND MANAGEMENT** 

## **Governing document** 

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity. 

The Association was formed in 1948. The Association's objects are for the provision of recreation and education, in the honour of the men and women of Shefford and Chicksands who died or suffered in the Second World War. 

## **Organisational structure** 

The general management and control of the premises and the arrangements for their use is vested in a committee of not more than thirty members, representing organisations from the parishes of Shefford and Chicksands. Every organisation entitled to appoint a trustee to take the place of a trustee who is retiring must do so within the month preceding the meeting. 

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**SHEFFORD TOWN MEMORIAL ASSOCIATION** 

**REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025** 

## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number** 300064 

## **Principal address** 

Memorial Hall 10 Hitchin Road Shefford Bedfordshire SG17 5JA 

## **Trustees** 

J Smith (Treasurer) A Hammond (Secretary) (resigned 16.4.25) D Hennessey (Chairman) S Church Shefford Town Council G Walker OC Fensome (resigned 30.9.25) K Springham (appointed 30.9.25) 

## **Independent Examiner** 

Jordan Dennis ACA TC Group 31 High View Close Hamilton Office Park Leicester Leicestershire LE4 9LJ 

## **Bankers** 

Barclays Bank plc 

Approved by order of the board of trustees on 22 April 2026 and signed on its behalf by: 

J Smith (Treasurer) - Trustee 

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**INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SHEFFORD TOWN MEMORIAL ASSOCIATION** 

## **Independent examiner's report to the trustees of Shefford Town Memorial Association** 

I report to the charity trustees on my examination of the accounts of Shefford Town Memorial Association (the Trust) for the year ended 31 December 2025. 

## **Responsibilities and basis of report** 

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act'). 

I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act. 

## **Independent examiner's statement** 

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of  Chartered Accountants in England and Wales, which is one of the listed bodies. 

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 

1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or 

2. the accounts do not accord with those records; or 

3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an  independent examination. 

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. 

Jordan Dennis ACA 

TC Group 31 High View Close Hamilton Office Park Leicester Leicestershire LE4 9LJ 

22 April 2026 

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**SHEFFORD TOWN MEMORIAL ASSOCIATION** 

## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025** 

|Notes<br>**INCOME AND ENDOWMENTS FROM**<br>Donations and legacies<br>2<br>Other trading activities<br>3<br>Investment income<br>4<br>**Total**<br>**EXPENDITURE ON**<br>Raising funds<br>5<br>**Charitable activities**<br>6<br>Charitable activities<br>**Total**<br>Net gains on investments<br>**NET INCOME/(EXPENDITURE)**<br>**RECONCILIATION OF FUNDS**<br>Total funds brought forward<br>**TOTAL FUNDS CARRIED FORWARD**|Unrestricted<br>funds<br>£<br>16,794<br>223,903<br>17,400<br>258,097<br>-<br>254,724<br>254,724<br>-<br>3,373<br>1,455,546<br>1,458,919|Restricted<br>fund<br>£<br>-<br>-<br>-<br>-<br>-<br>316<br>316<br>-<br>(316)<br>2,524<br>2,208|2025<br>Total<br>funds<br>£<br>16,794<br>223,903<br>17,400<br>258,097<br>-<br>255,040<br>255,040<br>-<br>3,057<br>1,458,070<br>1,461,127|2024<br>Total<br>funds<br>£<br>14,747<br>183,331<br>20,247<br>218,325<br>151,346<br>62,447<br>213,793<br>1,283<br>5,815<br>1,452,255<br>1,458,070|
|---|---|---|---|---|



The notes form part of these financial statements 

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**SHEFFORD TOWN MEMORIAL ASSOCIATION** 

## **BALANCE SHEET 31 DECEMBER 2025** 

|Notes<br>**FIXED ASSETS**<br>Tangible assets<br>11<br>Investment property<br>12<br>**CURRENT ASSETS**<br>Stocks<br>13<br>Debtors<br>14<br>Investments<br>15<br>Cash at bank and in hand<br>**CREDITORS**<br>Amounts falling due within one year<br>16<br>**NET CURRENT ASSETS**<br>**TOTAL ASSETS LESS CURRENT LIABILITIES**<br>**NET ASSETS**<br>**FUNDS**<br>17<br>Unrestricted funds:<br>General fund<br>Revaluation<br>Restricted funds<br>**TOTAL FUNDS**|Unrestricted<br>funds<br>£<br>893,050<br>486,583<br>1,379,633<br>1,372<br>14,814<br>26,507<br>49,491<br>92,184<br>(12,898)<br>79,286<br>1,458,919<br>1,458,919|Restricted<br>fund<br>£<br>2,208<br>-<br>2,208<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>2,208<br>2,208|2025<br>Total<br>funds<br>£<br>895,258<br>486,583<br>1,381,841<br>1,372<br>14,814<br>26,507<br>49,491<br>92,184<br>(12,898)<br>79,286<br>1,461,127<br>1,461,127<br>185,412<br>1,273,507<br>1,458,919<br>2,208<br>1,461,127|2024<br>Total<br>funds<br>£<br>897,118<br>486,583<br>1,383,701<br>1,958<br>12,998<br>26,507<br>60,934<br>102,397<br>(28,028)<br>74,369<br>1,458,070<br>1,458,070<br>182,039<br>1,273,507<br>1,455,546<br>2,524<br>1,458,070|
|---|---|---|---|---|



The financial statements were approved by the Board of Trustees and authorised for issue on 22 April 2026 and were signed on its behalf by: 

J Smith (Treasurer) - Trustee 

D Hennessey (Chairman) - Trustee 

The notes form part of these financial statements 

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**SHEFFORD TOWN MEMORIAL ASSOCIATION** 

**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025** 

## **1. ACCOUNTING POLICIES** 

## **Basis of preparing the financial statements** 

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention. 

## **Income** 

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. The following specific policies are applied to particular categories of income: 

Donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteers has not been included. 

Gifts donated for resale are included as incoming resources within activities for generating funds when they are sold. 

Income from investments is included in the year in which it is receivable. 

## **Expenditure** 

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. 

## **Tangible fixed assets and depreciation** 

Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is provided at rates calculated to write off each asset over its estimated useful life, as follows: 

Freehold property - Buildings straight line 50 years Fixtures, fittings and equipment - 12.5% reducing balance 

## **Investments** 

Investment property is shown at the most recent valuation. Any aggregate surplus or deficit arising from changes in the market value is transferred to a revaluation reserve. 

Current asset investments are revalued at market value as at the balance sheet date, and the gain or loss in the period is taken to the statement of financial activities. 

## **Stocks** 

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. 

## **Taxation** 

The charity is exempt from tax on its charitable activities. 

## **Fund accounting** 

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. 

continued... 

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**SHEFFORD TOWN MEMORIAL ASSOCIATION** 

**NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025** 

## **1. ACCOUNTING POLICIES - continued** 

## **Fund accounting** 

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. 

## **Pension costs and other post-retirement benefits** 

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the  Statement of Financial Activities in the period to which they relate. 

## **2. DONATIONS AND LEGACIES** 

|Donations<br>Subscriptions<br>Room and field hire<br>**3.**<br>**OTHER TRADING ACTIVITIES**<br>Fundraising events<br>Bar, fruit machine and pool<br>**4.**<br>**INVESTMENT INCOME**<br>Income from investment properties<br>Deposit account interest<br>**5.**<br>**RAISING FUNDS**<br>**Investment management costs**<br>Support costs|2025<br>£<br>638<br>5,094<br>11,062<br>16,794<br>2025<br>£<br>10,491<br>213,412<br>223,903<br>2025<br>£<br>17,400<br>-<br>17,400<br>2025<br>£<br>-|2024<br>£<br>1,351<br>3,072<br>10,324<br>14,747<br>2024<br>£<br>5,307<br>178,024<br>183,331<br>2024<br>£<br>20,000<br>247<br>20,247<br>2024<br>£<br>3,828|
|---|---|---|



continued... 

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**SHEFFORD TOWN MEMORIAL ASSOCIATION** 

**NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025** 

## **6. CHARITABLE ACTIVITIES COSTS** 

Support costs (see note 7) £ Charitable activities 255,040 **SUPPORT COSTS** Management £ Charitable activities 255,040 

## **7. SUPPORT COSTS** 

Support costs, included in the above, are as follows: 

## **Management** 

|2025<br>Charitable<br>activities<br>£<br>Wages<br>62,982<br>Pensions<br>543<br>Rates and water<br>242<br>Insurance<br>7,055<br>Light and heat<br>22,869<br>Telephone<br>14,291<br>Postage and stationery<br>804<br>Advertising<br>202<br>Purchases and event costs<br>113,793<br>Cleaning and sundries<br>4,837<br>Repairs and maintenance<br>15,762<br>Professional fees & licences<br>142<br>Bank charges<br>1,010<br>Accountancy<br>875<br>Investment property management costs<br>1,119<br>Depreciation of tangible and heritage<br>assets<br>8,514<br>255,040|2024<br>Total<br>activities<br>£<br>29,768<br>-<br>1,275<br>7,077<br>20,142<br>5,583<br>986<br>168<br>114,025<br>3,725<br>15,217<br>1,108<br>1,131<br>1,625<br>3,828<br>8,135<br>213,793|
|---|---|



## **8. TRUSTEES' REMUNERATION AND BENEFITS** 

There were no trustees' remuneration or other benefits for the year ended 31 December 2025 nor for  the year ended 31 December 2024. 

## **Trustees' expenses** 

There were no trustees' expenses paid for the year ended 31 December 2025 nor for the year ended 31 December 2024. 

continued... 

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**SHEFFORD TOWN MEMORIAL ASSOCIATION** 

**NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025** 

## **9. STAFF COSTS** 

|Wages and salaries<br>Other pension costs<br>The average monthly number of employees during the year was as follows:<br>Bar staff and cleaners<br>No employees received emoluments in excess of £60,000.<br>**10.**<br>**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**<br>Unrestricted<br>funds<br>£<br>**INCOME AND ENDOWMENTS FROM**<br>Donations and legacies<br>14,747<br>Other trading activities<br>183,331<br>Investment income<br>20,247<br>**Total**<br>218,325<br>**EXPENDITURE ON**<br>Raising funds<br>151,346<br>**Charitable activities**<br>Charitable activities<br>62,086<br>**Total**<br>213,432<br>Net gains on investments<br>1,283<br>**NET INCOME/(EXPENDITURE)**<br>6,176<br>**RECONCILIATION OF FUNDS**<br>Total funds brought forward<br>1,449,370<br>**TOTAL FUNDS CARRIED FORWARD**<br>1,455,546||2025<br>£<br>62,982<br>543<br>63,525<br>2025<br>8<br>Restricted<br>fund<br>£<br>-<br>-<br>-<br>-<br>-<br>361<br>361<br>-<br>(361)<br>2,885<br>2,524|2024<br>£<br>29,768<br>-<br>29,768<br>2024<br>8<br>Total<br>funds<br>£<br>14,747<br>183,331<br>20,247<br>218,325<br>151,346<br>62,447<br>213,793<br>1,283<br>5,815<br>1,452,255<br>1,458,070|
|---|---|---|---|



continued... 

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**SHEFFORD TOWN MEMORIAL ASSOCIATION** 

**NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025** 

## **11. TANGIBLE FIXED ASSETS** 

|**COST**<br>At 1 January 2025<br>Additions<br>At 31 December 2025<br>**DEPRECIATION**<br>At 1 January 2025<br>Charge for year<br>At 31 December 2025<br>**NET BOOK VALUE**<br>At 31 December 2025<br>At 31 December 2024|Freehold<br>property<br>£<br>904,562<br>-<br>904,562<br>33,723<br>4,873<br>38,596<br>865,966<br>870,839|Fixtures<br>and<br>fittings<br>Totals<br>£<br>£<br>137,239<br>1,041,801<br>6,654<br>6,654<br>143,893<br>1,048,455<br>110,960<br>144,683<br>3,641<br>8,514<br>114,601<br>153,197<br>29,292<br>895,258<br>26,279<br>897,118|
|---|---|---|



The trustees have revalued the freehold property on an open market basis. At the year end, the trustees are of the opinion the open market value of the freehold property is not materially different to the valuation in the accounts. 

## **12. INVESTMENT PROPERTY** 

|**FAIR VALUE**<br>At 1 January 2025<br>and 31 December 2025<br>**NET BOOK VALUE**<br>At 31 December 2025<br>At 31 December 2024|£<br>486,583<br>486,583<br>486,583|
|---|---|



All fixed asset investments are held within the United Kingdom. 

Trustees have revalued the investment property on an open market basis. At the year end, the trustees are of the opinion the open market value of the investment property is not materially different to the valuation in the accounts. 

The historical cost of the investment properties as at 31 December 2025 is £58,377 (2024 - £58,377). 

continued... 

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**SHEFFORD TOWN MEMORIAL ASSOCIATION** 

**NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025** 


**----- Start of picture text -----**<br>
13. STOCKS<br>2025 2024<br>£ £<br>Finished goods  1,372 1,958<br>14. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR<br>2025 2024<br>£ £<br>Trade debtors 5,354 4,316<br>VAT 2,692 2,967<br>Prepayments and accrued income 6,768 5,715<br>14,814 12,998<br>15. CURRENT ASSET INVESTMENTS<br>2025 2024<br>£ £<br>Unlisted investments  26,507 26,507<br>16. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR<br>2025 2024<br>£ £<br>Trade creditors  1,865 22,820<br>Social security and other taxes  1,303 2,149<br>Net wages  6,518 1,358<br>Pensions  1,266 -<br>Accruals and deferred income  1,946 1,701<br>12,898 28,028<br>17. MOVEMENT IN FUNDS<br>Net<br>movement At<br>At 1.1.25 in funds 31.12.25<br>£ £ £<br>Unrestricted funds<br>General fund  182,039 3,373 185,412<br>Revaluation  1,273,507 - 1,273,507<br>1,455,546 3,373 1,458,919<br>Restricted funds<br>Restricted fund  2,524 (316) 2,208<br>TOTAL FUNDS  1,458,070 3,057 1,461,127<br>**----- End of picture text -----**<br>


continued... 

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**SHEFFORD TOWN MEMORIAL ASSOCIATION** 

**NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025** 

## **17. MOVEMENT IN FUNDS - continued** 

Net movement in funds, included in the above are as follows: 

|**Unrestricted funds**<br>General fund<br>**Restricted funds**<br>Restricted fund<br>**TOTAL FUNDS**<br>**Comparatives for movement in funds**<br>**Unrestricted funds**<br>General fund<br>Revaluation<br>**Restricted funds**<br>Restricted fund<br>**TOTAL FUNDS**|Incoming<br>resources<br>£<br>258,097<br>-<br>258,097<br>At 1.1.24<br>£<br>175,863<br>1,273,507<br>1,449,370<br>2,885<br>1,452,255|Resources<br>expended<br>£<br>(254,724)<br>(316)<br>(255,040)<br>Net<br>movement<br>in funds<br>£<br>6,176<br>-<br>6,176<br>(361)<br>5,815|Movement<br>in funds<br>£<br>3,373<br>(316)<br>3,057<br>At<br>31.12.24<br>£<br>182,039<br>1,273,507<br>1,455,546<br>2,524<br>1,458,070|
|---|---|---|---|



Comparative net movement in funds, included in the above are as follows: 

|**Unrestricted funds**<br>General fund<br>**Restricted funds**<br>Restricted fund<br>**TOTAL FUNDS**|Incoming<br>Resources<br>Gains and<br>Movement<br>resources<br>expended<br>losses<br>in funds<br>£<br>£<br>£<br>£<br>218,325<br>(213,432)<br>1,283<br>6,176<br>-<br>(361)<br>-<br>(361)<br>218,325<br>(213,793)<br>1,283<br>5,815|
|---|---|



continued... 

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**SHEFFORD TOWN MEMORIAL ASSOCIATION** 

**NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025** 

## **17. MOVEMENT IN FUNDS - continued** 

A current year 12 months and prior year 12 months combined position is as follows: 

|**Unrestricted funds**<br>General fund<br>Revaluation<br>**Restricted funds**<br>Restricted fund<br>**TOTAL FUNDS**|At 1.1.24<br>£<br>175,863<br>1,273,507<br>1,449,370<br>2,885<br>1,452,255|Net<br>movement<br>in funds<br>£<br>9,549<br>-<br>9,549<br>(677)<br>8,872|At<br>31.12.25<br>£<br>185,412<br>1,273,507<br>1,458,919<br>2,208<br>1,461,127|
|---|---|---|---|



A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: 

|**Unrestricted funds**<br>General fund<br>**Restricted funds**<br>Restricted fund<br>**TOTAL FUNDS**|Incoming<br>Resources<br>Gains and<br>Movement<br>resources<br>expended<br>losses<br>in funds<br>£<br>£<br>£<br>£<br>476,422<br>(468,156)<br>1,283<br>9,549<br>-<br>(677)<br>-<br>(677)<br>476,422<br>(468,833)<br>1,283<br>8,872|
|---|---|



The general fund is for the furtherance of the charity's general activities. 

The revaluation fund reflects the unrealised gain on revaluation of the freehold land and buildings used by the charity to undertake it's general activities, along with the revaluation of investment properties. 

The restricted fund relates to grants obtained from the local council for the purpose of upgrading all equipment in a local play area. The grants were used fully in the cost of the play area, which has been capitalised and is being written off over its useful life. 

continued... 

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**SHEFFORD TOWN MEMORIAL ASSOCIATION** 

**NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025** 

## **18. RELATED PARTY DISCLOSURES** 

There were no related party transactions for the year ended 31 December 2025. 

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**SHEFFORD TOWN MEMORIAL ASSOCIATION** 

## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025** 

|**INCOME AND ENDOWMENTS**<br>**Donations and legacies**<br>Donations<br>Subscriptions<br>Room and field hire<br>**Other trading activities**<br>Fundraising events<br>Bar, fruit machine and pool<br>**Investment income**<br>Income from investment properties<br>Deposit account interest<br>**Total incoming resources**<br>**EXPENDITURE**<br>**Support costs**<br>**Management**<br>Wages<br>Pensions<br>Rates and water<br>Insurance<br>Light and heat<br>Telephone<br>Postage and stationery<br>Advertising<br>Purchases and event costs<br>Cleaning and sundries<br>Repairs and maintenance<br>Professional fees & licences<br>Bank charges<br>Accountancy<br>Investment property management costs<br>Freehold property<br>Fixtures and fittings<br>Total resources expended<br>**Net income before gains and losses**|2025<br>£<br>638<br>5,094<br>11,062<br>16,794<br>10,491<br>213,412<br>223,903<br>17,400<br>-<br>17,400<br>258,097<br>62,982<br>543<br>242<br>7,055<br>22,869<br>14,291<br>804<br>202<br>113,793<br>4,837<br>15,762<br>142<br>1,010<br>875<br>1,119<br>4,873<br>3,641<br>255,040<br>255,040<br>3,057|2024<br>£<br>1,351<br>3,072<br>10,324<br>14,747<br>5,307<br>178,024<br>183,331<br>20,000<br>247<br>20,247<br>218,325<br>29,768<br>-<br>1,275<br>7,077<br>20,142<br>5,583<br>986<br>168<br>114,025<br>3,725<br>15,217<br>1,108<br>1,131<br>1,625<br>3,828<br>4,873<br>3,262<br>213,793<br>213,793<br>4,532|
|---|---|---|



This page does not form part of the statutory financial statements 

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**SHEFFORD TOWN MEMORIAL ASSOCIATION DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025** 

|**Realised recognised gains and losses**<br>Realised gains/(losses) on fixed asset<br>investments<br>**Net income**|2025<br>£<br>-<br>3,057|2024<br>£<br>1,283<br>5,815|
|---|---|---|



This page does not form part of the statutory financial statements 

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